Wilturner Company incurs $86,000 of labor related directly to the product in the Assembly Department, $35,000 of labor related the Assembly Department as a whole, and $22,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include: Multiple Choice Debit Work in Process Inventory $86,000debit Factory Overhead $57.000 Debit Work in Process Inventory $86,000, debit Wages Expense $57000 Debit Work in Process Inventory 5121000, debit Wages Expense $22,000 Debit Work in Process Inventory $149,000, Debit Work in Process Inventory 5121000debit Factory Overhead $22.000